What is your favorite piece of recording equipment? If judging by specs alone, it is probably your HD recorder, or ADAT. Or if you are fortunate enuff, your Analog Multitrack. Maybe it's your new Neumann or BLUE mic. Whatever it is, that is strickly technically speacking. If you were to judge by its results so far you might be surprised by your choice. The piece of gear to win that distiguished honor in my collevtion is a $70 Tascam Ministudio Porta02 cassette 4 track. I got it for $50 at Guitar Center. It was a demo model, but in excellent condition. But with no power supply. So I had to fork over another $20 for an AC adapter. I take it to every jam I play. It only records 2 tracks at a time, so Mic placement is critical. And there is no EQ. Let's face it; I wouldn't use it even if it were there. And there isn't even a way to bounce tracks internally. So at most you get 2 live tracks and 2 overdubs. It forces me to get creative. And it also forces me to get good base tracks. After I get it back home I have the luxury of a DAW with unlimited tracks to work with if I need to, but I can never seem to top the performance and excitement of those low quality tracks.